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viii
 
What FAB/AB is about 
The overall aim of the 
Accountant in Business
syllabus is to introduce accountancy firmly in its context 
as a central business function. This encompasses: 

Business organisation, stakeholders and the business environment 

Business structure, functions and governance, including social responsibility 

Accounting and its relationship with other business functions 

Audit and internal control 

People management issues 

Effectiveness and communications 

Professional ethics in the business environment 
Brought forward knowledge 
There is no assumed brought forward knowledge for this exam. 
Approach to examining the syllabus 
FAB/AB is a two-hour computer-based exam. There are a wide range of question types, including; 
multiple choice, number entry, multiple response, multiple response matching, picklists and hotspots. 
(See page ix for frequently asked questions about computer-based examinations.) 
The examination is structured as follows: 
 
 Number of marks 
Section A: 30 two mark objective test questions and16 one mark objective 
test questions 
76 
Section B: 6 four mark multiple task questions (One on each area of the 
syllabus) 
24 
100 
Syllabus and Study Guide
The complete FAB/AB syllabus and study guide can be found by visiting the exam resource finder on the 
ACCA website: www.accaglobal.com/uk/en/student/exam-support-resources.html 
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INTRODUCTION 
 
ix 
The computer-based examination 
Computer-based examinations (CBEs) are available for most of the Foundations In Accountancy exams. 
The CBE exams for the first seven modules can be taken at any time, these are referred to as ‘exams on 
demand’. The Option exams can be sat in June and December of each year, these are referred to as 
‘exams on sitting’. FAU and FFM are moving from paper-based exams (PBE) to CBE format from the 
December 2019 exam sitting and FTX will follow from the June 2020 exam sitting. There will be no 
parallel running of PBE and CBE exams. 
Computer-based examinations must be taken at an ACCA CBE Licensed Centre. 
How do CBEs work? 

Questions are displayed on a monitor. 

Candidates enter their answer directly onto the computer.

Candidates have two hours to complete the examination. 

Candidates sitting exams on demand are provided with a Provisional Result Notification showing 
their results before leaving the examination room;.

The CBE Licensed Centre uploads the results to the ACCA (as proof of the candidate's 
performance) within 72 hours.

Candidates sitting the Option exams will receive their results approximately five weeks after the 
exam sitting once they have been expert marked 

Candidates can check their exam status on the ACCA website by logging into myACCA. 
Benefits 
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